The new Guidance applies to organizations working outside of Canada, and those engaging in activities with intermediaries within Canada. CRA anticipates releasing a related Guidance called Carrying Out a Charity’s Own Activities Within Canada Through an Intermediary.

The Guidance answers a variety of questions including:

Can charities carry out activities outside Canada?

What is charitable in Canada and abroad?

Do charities have to follow the local laws of countries they operate in?

What if a charity’s activity puts people at risk?

What do charities need to know about Canada’s anti-terrorism legislation?

Are there restrictions on how a charity can use its resources?

What are the requirements when working with an intermediary?

What is direction and control?

Keeping books and records in Canada

Can a charity use its spending on foreign activities to meet its disbursement quota?

Using Intermediaries Within and Outside of CanadaWhen unable to do so with their own staff, charities can use intermediaries to help them carry out their charitable activities. Acceptable types of intermediaries include agents, joint venture participants, co-operative participants, and contractors. The Guidance provides a list of specific measures they can to maintain direction and control of the used of the charitable donations including written agreements, monitoring and more.